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North Carolina Franchise Tax Return Electric Companies
Extracted from PDF file 2023-north-carolina-form-cd-310.pdf, last modified January 2013Franchise Tax Return Electric Companies
CD-310 Franchise Tax Return Electric Companies Web 1-13 North Carolina Department of Revenue Application Beginning for Period (MM-DD-YY) DOR Use Only Ending (MM-DD-YY) Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) Federal Employer ID Number Trade Name Mailing Address NCDOR ID City State Name of Contact Person Zip Code State of Domicile Fill in applicable circles: Amended Return Phone Number Corporation is a first-time filer in N.C. Fax Number Address has changes since prior quarter Part 1. Computation of Amount Due for Quarter 1. Total gross receipts derived from the business of furnishing electricity 1. (Receipts must be reported on accrual basis) 2a. 2a. Gross receipts derived from sources outside of North Carolina b. Gross receipts billed to others for resale on which the purchaser pays the franchise tax when resold b. c. Bad Debts c. d. Gross receipts included in Line 1 that are not listed in Lines 2a-2c and are not subject to franchise tax d. 3. Taxable Receipts Line 1 minus Lines 2a - 2d 3. 4. Tax on Receipts Derived From Furnishing Electricity Multiply Line 3 by 3.22% 4. 5. Tax Credits (Attach Form NC-478) 5. 6. Tax Payments (Include any electronic prepayments made for the quarter) 6. 7. Net Tax Due Line 4 minus Lines 5 and 6 7. 8. Penalty (10% for late payment; 5% per month, maximum 25%, for late filing) Multiply Line 7 by applicable penalty if return with full payment is not filed timely. 8. 9. Interest (Click www.dornc.com/taxes/rate.html for current interest rate.) Multiply Line 7 by applicable interest rate if return with full payment is not filed timely. 9. 10. Total Payment Due with the Return Add Lines 7 through 9 Signature: I certify that, to the best of my knowledge, this return is accurate and complete. Signature of Preparer other than Taxpayer: 10. $ Title: , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Date: Preparer’s FEIN, SSN, or PTIN: Tax payments are due either monthly or quarterly depending on the taxpayer’s tax liability. A taxpayer that is consistently liable for less than $100 per month must pay on a quarterly basis. A taxpayer that is consistently liable for $100 or more must pay on a monthly basis. In addition, a taxpayer who is consistently liable for at least $20,000 a month must make a monthly prepayment of the next month’s tax liability. The prepayment is due at the same time the payment for the previous month is due and must be made by electronic funds transfer. Monthly tax payments are due by the 20th day of the month following the month in which the tax accrues. Quarterly tax payments and returns are due by the last day of the month following the end of each calendar quarter. Checks or money orders must be in the form of U.S. currency from a domestic bank. MAIL TO: North Carolina Department of Revenue, Attn: Distribution Unit, P.O. Box 871, Raleigh, North Carolina 27602-0871 Page 2 CD-310 Web, 1-13 Legal Name FEIN Part 2. Quarterly Distribution (Attach additional Quarterly Distribution forms, Form CD-313, available from the Department’s website if needed.) (A) City (List in alphabetical order) (B) (C) Gross Receipts within City Amount Distributable (Multiply Column (B) by 3.09%) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total 00
Form CD-310
More about the North Carolina Form CD-310 Corporate Income Tax TY 2023
We last updated the Franchise Tax Return Electric Companies in February 2024, so this is the latest version of Form CD-310, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CD-310 directly from TaxFormFinder. You can print other North Carolina tax forms here.
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TaxFormFinder has an additional 44 North Carolina income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the North Carolina Form CD-310.
| Form Code | Form Name |
|---|---|
| Form CD-310V | Electric and Piped Natural Gas Monthly Tax Remittance |
View all 45 North Carolina Income Tax Forms
Form Sources:
North Carolina usually releases forms for the current tax year between January and April. We last updated North Carolina Form CD-310 from the Department of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of North Carolina Form CD-310
We have a total of seven past-year versions of Form CD-310 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2014 Form CD-310
CD-310
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